Mobilehomes
General Information
Before July 1, 1980, mobilehomes (also known as manufactured
homes) in California were treated as vehicles, subject to
taxation through "in-lieu license fees" imposed by the State of California, Department of
Motor Vehicles in place of ad-valorem property taxation. The Mobilehome Property Tax Law of 1980
provided a system of taxing mobilehomes in a similar manner as conventional homes. Since then,
assessments of mobilehomes subject to local property tax have been placed on the secured tax roll
and billed in two installments, notwithstanding the fact that mobilehomes are actually personal
property whose taxes are often not secured by land.
The responsibility for collecting mobilehome license fees was initially vested with the
Department of Motor Vehicles. This responsibility was
transferred to the State of California Department of Housing and
Community Development (HCD) as of July 1, 1981. Mobilehomes sold after July
1, 1980 become subject to the Mobilehome Property Tax Law administered by county tax officials.
For additional information, please refer to the
Mobilehomes & Manufactured Homes page on the County Assessor's Website.
Sale or Transfer of Title or Location
(Application for Tax Clearance Certificate)
HCD requires a Tax Clearance Certificate to be issued by the Tax Collector's Office before a
change of title is allowed when a mobilehome is sold or moved out of Sacramento County. The
process to change the ownership of a Mobilehome requires filing a Tax Clearance Certificate with
HCD. After HCD has processed the change in ownership, the Assessor's Office will be notified to
change the ownership record on the assessment roll. This can take up to several months to
complete.
HCD will not transfer title of a used manufactured home, mobilehome or floating home which is
subject to local property tax without the presentation of a Tax Clearance Certificate issued by
the tax collector of the county where the manufactured home, mobilehome, or floating home is
located. A release of liability will not change ownership.
The purpose of the Tax Clearance Certificate is to provide verification to HCD that as of the
date of issuance, all taxes then discovered have been paid. In addition to collecting outstanding
taxes existing on the mobilehome, estimated or known taxes for the following fiscal year must be
collected from January 1, to November 1, prior to issuing the Tax Clearance Certificate. The Tax
Clearance Certificate must be processed by the Department of Housing and Community Development who
changes the ownership records and notifies the Sacramento County Assessor's Office of the change
so that ownership information can be updated.
If you are NO LONGER the owner, but received a secured tax bill for the mobilehome, did you
file a Tax Clearance Certificate with HCD?
If YES, and you filed less than six (6) months ago, please forward the
annual property tax bill to the new owner along with this information.
If you filed more than six (6) months ago, please contact HCD at www.hcd.ca.gov,
1800 Third Street, P.O. Box 2111, Sacramento, CA 95812-2111, or (916)
445-4782 or 1-800-952-8356 to inquire into the status of processing your
change in ownership.
If NO, and you have not filed a Tax Clearance Certificate with HCD, the change in ownership cannot
be processed and you will continue to receive and be responsible for the property tax bills. You will
need to obtain a Tax Clearance Certificate from the Tax Collector and file it with HCD before a change
in ownership can be processed on the assessment roll. Please contact the Tax Collector's Office at
(916) 874-7833 to request an Application for a Tax Clearance Certificate be mailed to you or print an application online, fill out and mail the application or bring to: Sacramento County Tax Collector, 700 H Street, Room 1710, Sacramento, CA 95814.
Delinquent Mobilehome Taxes
Mobilehome property taxes are treated as secured property taxes during the current tax year.
Annual property tax bills are mailed only once each year by November 1st and are due and
delinquent the same dates every year. You may pay the total tax as shown on the tax bill without
penalty on or before the December 10 or pay in two equal installments. If you elect to pay in
two installments, the first installment must be paid on or before December 10 to avoid penalties
and the second installment must be paid on or before April 10 to avoid penalties. PLEASE NOTE: A
REMINDER NOTICE OR BILL WILL NOT BE SENT OUT FOR THE SECOND INSTALLMENT PAYMENT.
If the tax bill is not paid by June 30, the taxes will be transferred to the unsecured tax roll
for collection. An additional 1½% of the base amount of the tax bill is attaches on the first day
of each month thereafter together with any actual costs of collection incurred by the county up
to the time the delinquency is paid.
Failure to pay property taxes on a Mobilehome may result in a summary judgment being filed
and recorded against the owner of record on the assessment roll by the Tax Collector to enforce
the collection of the unpaid property tax bill. If you are unsure if you have a summary judgment
recorded against you for a mobilehome you previously or currently own, please contact the
Unsecured Property Tax Unit at the letterhead address above, or by phone at (916) 874-7833.
|
Text only 
Tax